A Samburu County supplier delivered cooking oil before being awarded a Sh2.5 million tender, senators heard on Tuesday as a committee scrutinised questionable procurement records flagged by the Auditor-General.

The Senate County Public Accounts Committee was examining Samburu County’s audited accounts for the year ended June 30, 2025, when it emerged that Narinyu Enterprises Limited supplied cooking oil before receiving a Local Purchase Order (LPO), the document that authorises delivery after a contract is awarded.

Auditor-General Nancy Gathungu flagged the expenditure as part of Sh104.3 million spent on food rations by the administration of Governor Lati Lelelit.

Auditor-General Nancy Gathungu.

Photo credit: File| Nation Media Group

Audit documents showed the cooking oil was delivered on April 22, 2024, yet the LPO was issued on May 24, 2024. The purchase requisition was prepared on May 2, while the acceptance certificate was dated May 17, both after the recorded delivery date.

The auditor noted that the delivery note was issued before the LPO, indicating the goods were supplied before the contract was awarded.

The committee also heard that Narinyu Enterprises should not have won the tender because it had been declared non-responsive during preliminary evaluation after failing to attach a tax compliance certificate.

Committee chairman and Homa Bay Senator Moses Kajwang’ described the transaction as a serious breach of procurement procedures. “This is a serious contractual matter that can land someone in jail,” he said.

Attempts by county officials to explain the discrepancies raised fresh concerns. County Education Executive Mark Egelan told the committee that the supplier had mistakenly indicated May instead of June on the delivery note and later corrected the error after being notified by the county.

“We noted the discrepancies and wrote to the supplier, who responded and made the corrections,” he said.

However, senators questioned the explanation after discovering that a letter allegedly written by Narinyu Enterprises on July 1, 2024, bore a county receipt stamp dated June 22, 2024.

Mislead auditors

Nairobi Senator Edwin Sifuna said the inconsistencies suggested attempts to mislead auditors and the Senate. “How do you stamp as received a letter dated July 1 on June 22? There are games being played here,” he said.

Senator Kajwang’ dismissed efforts to alter dates to fit the procurement timeline, saying the documents lacked credibility.

The committee also questioned the county’s failure to provide records supporting expenditure of Sh104.3 million on food rations for early childhood learners and the health sector. According to the auditor, documents showing food types procured, beneficiary lists, distribution records and acknowledgements of receipt were not presented for review.

Taita Taveta Senator Johnes Mwaruma asked: “Who verifies that the food reached the last mile and what document confirms a school received its ration?”

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